On February 10th, 2014, the U.S. Treasury Department released final regulations implementing the employer shared responsibility provisions of the Affordable Care Act (ACA). The regulations are effective upon publication in the Federal Register.

  

The final rules include a one year delay for medium-sized employers. In 2015, the ACA's employer shared responsibility provisions will generally apply to larger firms with 100 or more full-time employees. Employers with 50-99 full-time employees will have to comply starting in 2016.